Zoom has a compatibility list here: Operation Confirmed SD/SDHC Cards but it's wrong. I got a SanDisk SDSDH-032G and it wouldn't format. Returned it to the store and tried another one, same problem. The 2gb card that came with the recorder formats and works just fine, so I think the recorder is OK and I'm doing the right steps to format. The Q3HD's firmware is current at 1.15 (there's only one available level on the Zoom website) So my question is, does anybody know of a 32gb SDHC card that will actually work with the Q3HD? Reports of other sizes/types that actually work are also welcome. Thanks!